(Former
name, former address and former fiscal year, if changed since last report)

Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.

☒
Yes
☐ No

Indicate
by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the
preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

☐
Yes
☒ No

Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller
reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller
reporting company” in Rule 12b-2 of the Exchange Act.

Large
accelerated filer ☐

Accelerated
filer ☐

Non-accelerated
filer ☐ (Do not check if a smaller reporting company)

Smaller
reporting company ☒

Emerging
Growth Company ☒

If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).

☐
Yes
☒ No

As
of August 15, 2017, the Registrant has 500,027,774 shares of common stock outstanding.

Common stock (Par value of $0.0002: 750,000,000 shares authorized; and 500,027,774 shares issued and outstanding as of June 30, 2017 and December 31, 2016)

100,006

100,006

Additional paid in capital

302,166

302,166

Accumulated deficit

(759,618

)

(533,282

)

Accumulated other comprehensive loss

(230,339

)

(221,461

)

Total Stockholders’ Equity (Deficit)

(587,785

)

(352,571

)

TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT

$

3,147,859

$

2,358,807

The
accompanying notes are an integral part of these interim financial statements

F-
3

HO
WAH GENTING GROUP LIMITED

CONSOLIDATED
STATEMENTS OF INCOME AND COMPREHENSIVE LOSS

(In
U.S. dollars)

(Unaudited)

For the Three Months Ended
June 30,

For the Six Months Ended
June 30,

2017

2016

2017

2016

REVENUE

$

285,812

$

71,297

$

342,963

$

118,625

COST OF REVENUE

(79,746

)

(6,367

)

(80,419

)

(12,458

)

GROSS PROFIT

206,066

64,930

262,544

106,167

OPERATING EXPENSES

Administrative expenses

(181,146

)

(127,815

)

(452,253

)

(258,324

)

PROFIT/(LOSS) FROM OPERATIONS

24,920

(62,885

)

(189,709

)

(152,157

)

OTHER INCOME/(EXPENSE), NET

Interest Income

346

—

665

(379

)

Other Income

(918

)

5,793

(3,212

)

5,671

Other Expense

(15,258

)

(387

)

(31,876

)

—

Exchange (loss)/gain

(2,115

)

(626

)

(2,204

)

(612

)

Total Other Income / (Expense), net

(17,944

)

4,780

(36,627

)

4,680

NET INCOME /(LOSS) BEFORE TAXES

6,976

(58,105

)

(226,336

)

(147,477

)

Income tax expense

—

(749

)

—

(733

)

NET INCOME/(LOSS)

$

6,976

$

(58,854

)

$

(226,336

)

$

(148,210

)

OTHER COMPREHENSIVE INCOME/(LOSS)

Foreign currency translation adjustment

6,185

(150,974

)

8,878

(30,489

)

TOTAL COMPREHENSIVE INCOME /(LOSS)

$

13,161

$

(209,828

)

$

(217,458

)

$

(117,721

)

Net loss contributed to non-controlling interest

—

(3,884

)

—

(9,782

)

Net loss contributed to shareholders

6,976

(54,970

)

(226,336

)

(138,428

)

Total net loss

6,976

(58,854

)

(226,336

)

(148,210

)

Total comprehensive income /(loss) contributed to non-controlling interest

—

(13,783

)

—

(7,770

)

Total comprehensive income /(loss) contributed to shareholders

13,161

(196,045

)

(217,458

)

(109,951

)

Net loss per share - basic and diluted

$

(0.00

)

$

(0.00

)

$

(0.00

)

$

(0.00

)

Weighted average number of shares outstanding during the period - basic and diluted

500,027,774

200,375,532

500,027,774

200,375,532

The
accompanying notes are an integral part of these condensed consolidated financial statements.

F-
4

HO
WAH GENTING GROUP LIMITED

CONSOLIDATED
STATEMENT OF CASH FLOWS

(UNAUDITED)

Six months ended
June 30,

2017

2016

CASH FLOWS FROM OPERATING ACTIVITIES

Net loss

$

(226,336

)

$

(154,725

)

Adjusted to reconcile net loss to net cash used in operating activities:

Depreciation – property and equipment

1,260

4,448

Changes in operating assets and liabilities

Accounts receivable

(150,408

)

Other receivables, deposits and prepayment

(1,222,563

)

(43,667

)

Other payables and accrued expenses

1,291,073

913,572

Net cash provided by (used in) operating activities

(306,974

)

719,628

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of property, plant and equipment

(2,647

)

(29,071

)

Net cash provided by (used in) investing activities

(2,647

)

(29,071

)

CASH FLOWS FROM FINANCING ACTIVITIES

Loss attributable to non-controlling interest

—

(8,754

)

Amount due from related parties

241,338

(418,182

)

Amount due from director

23,503

—

Amounts due to related party

(266,807

)

—

Amount due to directors

—

(513,687

)

Net cash provided by (used in) financing activities

(1,966

)

(940,623

)

EFFECT OF EXCHANGE RATES ON CASH AND CASH EQUIVALENTS

(12,091

)

60,416

NET DECREASE IN CASH AND CASH EQUIVALENTS

(323,678

)

(189,650

)

CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD

363,015

471,907

CASH AND CASH EQUIVALENTS AT END OF PERIOD

$

39,337

$

282,257

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION

Cash paid for interest expenses

$

—

$

—

Cash paid for income tax

$

—

$

—

The
accompanying notes are an integral part of these interim financial statements.

F-
5

HO
WAH GENTING GROUP LIMITED

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

1.

ORGANIZATION
AND BUSINESS

Ho
Wah Genting Group Limited (“HWGG”), a Nevada corporation (formerly Computron, Inc.) through Ho Wah Genting Group SDN
BHD (“Malaysia HWGG”), a Malaysia company and our wholly owned subsidiary, is engaged to promote travel and entertainment
services to members to our partnering resorts and cruises in the Asia region and develop and invest in real estate property.

On
September 2, 1985, Malaysia HWGG was incorporated under the laws of Malaysia as a private company limited by shares with the name
“Ho Wah Genting Holdings SDN. BHD” for the purpose of functioning as a holding company to obtain ownership interests
in Malaysian businesses across various industries. Throughout the years, we have expanded our business operations and undergone
multiple name changes and restructuring to fit our evolving business objectives. First on February 17, 1989, the company changed
its name to “Ho Wah Genting Group (M) SDN. BHD.” On October 2, 1990, the company changed its name to “Ho Wah
Genting Group SDN. BHD.” On December 22, 1990 its name was changed to “Ho Wah Genting Group Berhad” and was
converted to a public company limited by shares. Lastly, on January 18, 1995, the company converted back into a private company
limited by shares and changed its name to “Ho Wah Genting Group Sdn. Bhd.”

From
1985 to 2005, Malaysia HWGG was involved in wire and cable, taxi, travel agent and tour bus charterers and general insurance agent
services. In August 2006, Malaysia HWGG shifted its operations to primarily focus on commercial and residential property investment
by purchasing a condominium in Kuala Lumpur, Malaysia and renting it out for revenue.

In
2015, Malaysia HWGG entered the travel and entertainment services business by launching the Exclusive Travel Membership program
in Malaysia.

On
June 25, 2015, Malaysia HWGG acquired 65% of the equity interests of Beedo SDN BHD (“Beedo”). On July 7, 2015, Beedo
increased its issued and paid-up shares from 2,500 to 1,000,000. HWGG acquired an additional 508,375 shares on that date, making
its balance of shares 510,000 and effectively diluting its shareholding in Beedo from 65% to 51%. Beedo is mainly engaged in the
provision of information technology services. On August 12, 2016, HWGG completed the disposal of its subsidiary, Beedo, by wholly
transferring the shares it owns to a related party, Dato’ Lim Hui Boon, for the consideration of $ 118,881 (RM 510,000).

REVERSE MERGER

On
October 28, 2016, Computron acquired all the issued and outstanding shares of Malaysia HWGG, a privately held Malaysia corporation,
pursuant to the Share Exchange Agreement and Malaysia HWGG became the wholly owned subsidiary of Computron in a reverse merger,
or the Merger. Pursuant to the Merger, all of the issued and outstanding shares of Malaysia HWGG common stock were converted,
at an exchange ratio of 0.56-for-1, into an aggregate of 799,680,000 (560,000 pre- forward split) shares of Computron common stock
and Malaysia HWGG became a wholly owned subsidiary of Computron. The holders of Computron’s common stock as of immediately
prior to the Merger held an aggregate of 200,375,532 (140,319 pre-forward split) shares of Computron’s common stock. The
accompanying financial statements share and per share information has been retroactively adjusted to reflect the exchange ratio
in the Merger. Subsequent to the Merger, Computron’s name was changed from “Computron, Inc.” to “Ho Wah
Genting Group Limited.”.

On
November 4, 2016, we completed and closed a share exchange (the “Share Exchange”) under a Share Exchange Agreement
(the “Share Exchange Agreement”) of the same date by and among us, Malaysia HWGG and the shareholders of Malaysia
HWGG pursuant to which Malaysia HWGG became a wholly owned subsidiary of ours. In the Share Exchange, all of the outstanding shares
of Malaysia HWGG were converted into shares of our Common Stock.

F-
6

HO
WAH GENTING GROUP LIMITED

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

In
connection with the Share Exchange and pursuant to the Split-Off Agreement (defined below), we transferred our pre-Share Exchange
assets and liabilities to our pre-Share Exchange majority stockholder, in exchange for the surrender by him and cancellation of
5,000,000 shares of our Common Stock.

Under
generally accepted accounting principles in the United States, (“U.S. GAAP”) because Malaysia HWGG’s former
stockholders received the greater portion of the voting rights in the combined entity and Malaysia HWGG’s senior management
represents all of the senior management of the combined entity, the Merger was accounted for as a recapitalization effected by
a share exchange, wherein Malaysia HWGG is considered the acquirer for accounting and financial reporting purposes. The assets
and liabilities of Malaysia HWGG have been brought forward at their book value and no goodwill has been recognized. Accordingly,
the assets and liabilities and the historical operations that are reflected in Malaysia HWGG's consolidated financial statements
are those of Malaysia HWGG and are recorded at the historical cost basis of Malaysia HWGG.

2.

SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES

Basis
of presentation

The
accompanying unaudited consolidated financial statements of the Company have been prepared in accordance with accounting principles
generally accepted in the United States of America (“U.S. GAAP”) for interim financial information article 8 of Regulation
S-X.

This
basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned,
and expenses and losses are recognized when incurred. The Company’s financial statements are expressed in U.S. dollars.

Principles
of consolidation

The
unaudited consolidated financial statements include the accounts of HWGG and its subsidiary, Beedo, collectively referred to within
as the Company. All material intercompany accounts, transactions, and profits have been eliminated in consolidation.

Use
of estimates

The
preparation of financial statements in conformity with accounting principles generally accepted in the United States of America
requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure
of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses
during the reporting periods. Actual results could differ from those estimates.

Foreign
currency translation and transactions

The
functional currency of the Company is the Malaysian Ringgit (“MYR”) and reporting currency of the Company is the United
States Dollar (“USD”). The financial statements of the Company are translated into USD using the exchange rate as
of the balance sheet date for assets and liabilities and average exchange rate for the year for income and expense items. Translation
gains and losses are recorded in accumulated other comprehensive income or loss as a component of shareholders’ equity.

Cash
and cash equivalents

The
Company considers highly-liquid investments with maturities of three months or less, when purchased, to be cash equivalents.

F-
7

HO
WAH GENTING GROUP LIMITED

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

Investments

The
Company invests its excess cash primarily in equity instruments of high-quality corporate issuers listed on the Main Board of
Bursa Malaysia. Such securities are classified as short-term investments and are valued at the last reported sales price on the
balance sheet date. If no sale price was reported on that date, they are valued at the last reported bid price. Changes in the
value of these investments are recognized as unrealized gain or loss in the statement of income and other comprehensive income.

Fair
value of financial instruments

FASB
ASC 820, “Fair Value Measurement,” specifies a hierarchy of valuation techniques based upon whether the inputs to
those valuation techniques reflect assumptions other market participants would use based upon market data obtained from independent
sources (observable inputs). In accordance with ASC 820, the following summarizes the fair value hierarchy:

Level
1 Inputs – Unadjusted quoted market prices for identical assets and liabilities in an active market that the Company has
the ability to access.

Level
2 Inputs – Inputs other than the quoted prices in active markets that are observable either directly or indirectly.

Level
3 Inputs – Inputs based on prices or valuation techniques that are both unobservable and significant to the overall fair
value measurements.

ASC
820 requires the use of observable market data, when available, in making fair value measurements. When inputs used to measure
fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is
based on the lowest level input that is significant to the fair value measurements. Valuation techniques used need to maximize
the use of observable inputs and minimize the use of unobservable inputs. As of June 30, 2017 and December 31, 2016, short term
investments classified as held-for-trading were required to be reported at fair value on a recurring basis. Carrying values of
non-derivative financial instruments, including cash, accounts receivables, payables and accrued liabilities, approximate their
fair values due to the short term nature of these financial instruments. There were no changes in methods or assumptions during
the periods presented.

Property
and equipment, net

Property
and equipment are carried at cost less accumulated depreciation. Depreciation is calculated on a straight-line basis over the
following estimated useful lives:

Leasehold
building

50
years

Computer and software

5 years

Furniture and fixtures

5 years

Leasehold improvement

10 years

Revenue
recognition

The
Company provides rental, Information technology and junket operation services to customer. The Company has recognized lease revenue
based upon its annual rental over the life of the operating lease. Lease revenue is recognized using the straight-line method
in accordance with ASC Topic 970-605, “Real Estate – General – Revenue Recognition” (“ASC Topic
970-605”). Revenue from the provision of information technology services is recognized when (a) there is persuasive evidence
that an arrangement exists, (b) delivery has occurred, (c) the vendor’s fee is fixed or determinable and (d) collectability
is probable in accordance with ASC Topic 985-605, “Software – Revenue Recognition” (“ASC 985-605”).
Junket operation revenue is recognized when service is performed, vendor’s fee is fixed or determinable and collectability
is probable.

F-
8

HO
WAH GENTING GROUP LIMITED

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

Income
taxes

Current
income taxes are provided for in accordance with the laws of the relevant tax authorities. Deferred income taxes are recognized
when temporary differences exist between the tax bases of assets and liabilities and their reported amounts in the combined financial
statements.Net operating loss carry forwards and credits are applied using enacted statutory tax rates applicable to future years.
Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more-likely-than-not that a
portion of or all of the deferred tax assets will not be realized. The components of the deferred tax assets and liabilities are
individually classified as current and non-current based on their characteristics.

The
impact of an uncertain income tax position on the income tax return is recognized at the largest amount that is more-likely-than-not
to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less
than a 50% likelihood of being sustained. Interest and penalties on income taxes are classified as a component of the provisions
for income taxes. The Company did not recognize any income tax due to uncertain tax positions or incur any interest and penalties
related to potential underpaid income tax expense as of June 30, 2017 and December 31, 2016, respectively.

Comprehensive
loss

Comprehensive
loss includes net loss and cumulative foreign currency translation adjustments and is reported in the Consolidated Statement of
income and comprehensive loss.

Loss
per share

The
loss per share is computed using the weighted average number of shares outstanding during the fiscal years. For the three and
six months ended June 30, 2017 and 2016, there is no dilutive effect due to net loss for the periods.

Segment
reporting

ASC
Topic 280 requires use of the “management approach” model for segment reporting. The management approach model is
based on the way a company’s management organizes segments within the company for making operating decisions and assessing
performance. Reportable segments are based on products and services, geography, legal structure, management structure, or any
other manner in which management disaggregates a company. During the periods ended June 30, 2017, the Company operated in three
reportable business segments: (1) investment property holding which generates rental income from the leasing out of its leasehold
building, (2) exclusive travel membership (ETM) and junket operations (3) information technology services, which generates revenue
from the provision of information technology services.

The
others which comprise of general operating and administrative expenses, and other income/expenses not directly attributable to
the sources of revenue of the Company for the three and six months ended June 30, 2017 and 2016.

Related
party transactions

A
related party is generally defined as:

(i)
any person that holds the Company’s securities including such person’s immediate families,

(ii)
the Company’s management,

(iii)
someone that directly or indirectly controls, is controlled by or is under common control with the Company, or

(iv)
anyone who can significantly influence the financial and operating decisions of the Company.

F-
9

HO
WAH GENTING GROUP LIMITED

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

A
transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related
parties.

Recently
issued accounting pronouncements

Revenue
Recognition:
In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606). The
amendments in ASU 2015-14 defer the effective date of ASU 2014-09 for all entities by one year. Public business entities, certain
not-for-profit entities, and certain employee benefit plans should apply the guidance in ASU 2014-09 to annual reporting periods
beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier application is permitted
only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting
period.

Financial
instrument
: In January 2016, the FASB issued ASU No. 2016-01, “Financial Instruments - Overall (Subtopic 825-10):
Recognition and Measurement of Financial Assets and Financial Liabilities” (“ASU 2016-01”). The standard addresses
certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. ASU 2016-01 is effective for
fiscal years, and interim periods within those years, beginning after December 15, 2017, and early adoption is not permitted.
Accordingly, the standard is effective for us on January 1, 2018. We are currently evaluating the impact that the standard will
have on our consolidated financial statements.

Leases
: In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-2”), which provides guidance
on lease amendments to the FASB Accounting Standard Codification. This ASU will be effective for us beginning in January 1, 2019.
We are currently in the process of evaluating the impact of the adoption of ASU 2016-2 on our consolidated financial statements.

Financial
Instruments - Credit Losses:
In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326):
The amendments in this Update require a financial asset (or a group of financial assets) measured at amortized cost basis to be
presented at the net amount expected to be collected. The amendments broaden the information that an entity must consider in developing
its expected credit loss estimate for assets measured either collectively or individually. The use of forecasted information incorporates
more timely information in the estimate of expected credit loss, which will be more decision useful to users of the financial
statements. ASU 2016-13 is effective for the Company for fiscal years beginning after December 15, 2019, including interim periods
within those fiscal years. Early adoption is allowed as of the fiscal years beginning after December 15, 2018, including interim
periods within those fiscal years. The Company is still evaluating the effect that this guidance will have on the Company’s
consolidated financial statements and related disclosures.

The
Financial Accounting Standards Board and other entities issued new or modifications to, or interpretations of, existing accounting
guidance during 2017. Management has carefully considered the new pronouncements that altered generally accepted accounting principles
and does not believe that any other new or modified principles will have a material impact on the Company’s reported financial
position or operations in the near term.

3.

GOING
CONCERN UNCERTAINTIES

These
consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates
the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future.

For
the period ended June 30, 2017, the Company reported a net loss of $217,458 and working capital deficit of $651,887. The Company
had an accumulated deficit of $759,618 as of June 30, 2017.

F-
10

HO
WAH GENTING GROUP LIMITED

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

The
continuation of the Company as a going concern is dependent upon improving the profitability and the continuing financial support
from its stockholders or other capital sources. Management believes that the continuing financial support from the existing shareholders
or external debt financing will provide the additional cash to meet the Company’s obligations as they become due.

These
consolidation financial statements do not include any adjustments to reflect the possible future effects on the recoverability
and classification of assets or the amounts and classification of liabilities that may result from the outcome of the Company’s
ability to continue as a going concern.

4.
HELD FOR TRADING SECURITIES

Estimated

Fair Value

As of
June 30, 2017
(Unaudited)

As of
December 31, 2016

Short-term investments:

Quoted shares in Malaysia

$

13,222

$

12,660

Realized
gains and realized losses were not significant for either of the three month and six month ended June 30, 2017.

Depreciation
expenses was $1,260 (3 months $667) and $4,448 (3 months $2,224) for the six months ended June 30, 2017 and 2016, respectively.

7.

OTHER
PAYABLES AND ACCRUALS

As of
June 30,
2017

As of
December 31,
2016

Other payables

3,731,833

2,440,117

Accruals

3,811

4,454

$

3,735,644

$

2,444,571

8.

INCOME
TAX

The
Company and its subsidiary are Malaysia incorporated companies and required to pay corporate income tax at 25% of taxable income.

Income
tax expenses for the Company are summarized as follows:

For the three months ended

For the six months ended

June 30,
2017

June 30,
2016

June 30,
2017

June 30,
2016

Current:

Provision for Malaysian income tax

$

—

$

749

$

—

$

733

Provision for U.S. income tax

—

—

—

—

Deferred:

Provision for Malaysian income tax

—

—

—

—

Provision for U.S. income tax

—

—

—

—

$

—

$

749

$

—

$

733

F-
12

HO
WAH GENTING GROUP LIMITED

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

Malaysia

Malaysia
HWGG recorded a loss before income tax of $226,336 and $147,477 for the period ended June 30, 2017 and 2016, respectively. A reconciliation
of the provision for income taxes with amounts determined by applying the Malaysian income tax rate of 25% and 25% for the period
ended June 30, 2017 and 2016, respectively, to income before income taxes are as follows:

For the three months ended

For the six months ended

June 30,
2017

June 30,
2016

June 30,
2017

June 30,
2016

Profit (loss) before income tax

$

6,976

$

(58,854

)

$

(226,336

)

$

(147,477

)

Permanent difference

6,976

58,854

226,336

147,477

Taxable income

$

—

$

—

$

—

$

—

Malaysian income tax rate

24

%

24

%

24

%

24

%

Current tax expenses

$

—

$

(749

)

$

—

$

733

Less: Valuation allowance

—

—

—

—

Income tax expenses

$

—

$

—

$

—

$

733

United
States of America

HWGG
is a company incorporated in State of Nevada and recorded a loss before income tax of $ and for the period ended June 30, 2017
and 2016, respectively. A reconciliation of the provision for income taxes with amounts determined by applying the United States
Federal income tax rate of 34% for the period ended June 30, 2017 and 2016, respectively, to income before income taxes are as
follows:

For
the three months ended

For the six ended

June 30,
2017

June 30,
2016

June 30,
2017

June 30,
2016

Profit (loss) before income tax

$

6,976

$

(58,854

)

$

(226,336

)

$

(147,477

)

Permanent difference

6,976

58,854

226,336

147,477

Taxable income

$

—

$

—

$

—

$

—

USA income tax rate

34

%

34

%

34

%

34

%

Current tax expenses

$

—

$

—

$

—

$

—

Less: Valuation allowance

—

Income tax expenses

$

—

$

—

$

—

$

—

No
deferred tax has been provided as there are no material temporary differences arising during the periods ended June 30, 2017 and
2016.

F-
13

HO
WAH GENTING GROUP LIMITED

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

9.

RELATED
PARTY TRANSACTIONS

As
of June 30, 2017 and December 31, 2016, amounts due from related parties were as follows:

As of
June 30,
2017

As of
December 31,
2016

Ho Wah Genting Berhad

$

—

$

544,096

Ho Wah Genting Holiday Sdn Bhd

67,537

—

Vitaxel SDN BHD

819,850

585,619

Vitaxel Online Mall SDN BHD

23,289

22,299

$

910,676

$

1,152,014

Our
President. Dato Lim Hui Boon, is also the Group President and shareholder of Ho Wah Genting Berhad. Liew Jenn Lim, one of our
directors since March 1, 2017, has also been a director of Vitaxel Online Mall Sdn Bhd since January 25, 2016. Lim Chun Hoo, our
Chief Executive Officer, Chief Financial Officer, Chief Operating Officer and director, was a director of Vitaxel Group Limited,
parent company of its wholly owned subsidiary Vitaxel SDN BHD, until his resignation from that position on March 31, 2017.

The
amounts due from related companies are unsecured, interest-free and repayable on demand.

As
of June 30, 2017 and December 31, 2016, amounts due from directors were as follows:

As of
June 30,
2017

As of
December 31,
2016

Lim Chun Hoo

$

—

$

23,503

The
amounts due from a director were unsecured, interest-free and repayable on demand.

As
of June 30, 2017 and December 31, 2016, amounts due to related parties were as follows:

As of
June 30,
2017

As of
December 31,
2016

Dato’ Lim Boon Hui

$

—

$

208,830

Beedo SDN BHD

—

57,977

$

—

$

266,807

During
the periods ended June 30, 2017 and 2016, the Company recognized rental income of $ 2,703 (3 months $1,352) and $5,407 (3 months
$2,704) respectively from Ho Wah Genting Berhad. The president of the Company, Dato’ Lim Hui Boon, is also the Group President
of Ho Wah Genting Berhad. In addition, two sons of Dato’ Lim Hui Boon are directors of Ho Wah Genting Berhad.

During
the periods ended June 30, 2017 and 2016, the Company recognized revenues consisting of (1) junket commission from Ho Wah Genting
Holiday SDN BHD was $7,680 and $15,592 respectively, and the following expenses it is $nil in the first quarter and second quarter
ended June 30, 2017 (2) management fees from ETM or Exclusive Travel Membership Program of $87,539 and (3) RCM Membership of $183,705.

F-
14

HO WAH GENTING GROUP LIMITED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

From January 1, 2016 to June 30, 2016,
the Company, through its subsidiary Beedo SDN BHD recognized revenue from the provision of information technology services of $9,558
from Ho Wah Genting Holiday SDN BHD and $29,023 from Vitaxel SDN BHD. Beedo SDN BHD was disposed of by the Company after August
12, 2016 and stopped earning revenue from the provision of information technology services.

10.

EARNINGS (LOSS) PER SHARE

The Company has adopted ASC Topic No. 260,
“Earnings Per Share,”
(“EPS”) which requires presentation of basic and diluted EPS on the
face of the income statement, and requires a reconciliation of the numerator and denominator of the basic EPS computation to the
numerator and denominator of the diluted EPS computation. In the accompanying financial statements, basic earnings (loss) per share
is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the year.

The following table sets forth the computation
of basic and diluted earnings per share:

For the three month ended

For the six month ended

June 30,
2017

June 30,
2016

June 30,
2017

June 30,
2016

Net loss applicable to common shares

$

6,976

$

(54,970

)

$

(226,336

)

$

(138,428

)

Weighted average common shares outstanding (Basic) / (Diluted)

500,027,774

200,375,532

500,027,774

200,375,532

Loss per share

$

0.00

$

0.00

$

0.00

0.00

The Company has no potentially dilutive
securities, such as options or warrants, currently issued and outstanding.

11.

SEGMENT INFORMATION

The Company’s operating businesses
are organized based on the business activities from which the Company earns revenues. Our reported segments for the period ended
June 30, 2017 and year ended December 31, 2016 are described as follows:

Investment property holding

The Company generates rental income from
the leasing out of its leasehold building.

Information technology services

The Company generates revenue from the
provision of information technology services. This line of business commenced in the year 2015. This line of business ended on
August 12, 2016 when the Company completed the disposal of its subsidiary, Beedo.

Exclusive Travel Membership

The company generates revenue from management
fee billing on the member 10% for the deposit that put into the account.

These comprise of general operating and
administrative expenses, and other income/expenses not directly attributable to the sources of revenue of the Company for the periods
ended June 30, 2017 and 2016.

The Company’s reportable segments
are managed separately based on the fundamental differences in their operations.

F-
15

HO WAH GENTING GROUP LIMITED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

Information with
respect to these reportable business segments for the periods ended June 30, 2017 and 2016 was as follows:

For the three months ended

For the six months ended

June 30,
2017

June 30,
2016

June 30,
2017

June 30,
2016

Revenues:

Investment property holding

$

1,350

$

—

$

2,700

$

—

Information technology services

—

71,297

—

118,625

ETM and junket operations

284,462

—

340,263

—

Others

—

—

—

—

$

285,812

$

71,297

$

342,963

$

118,625

Cost of revenues:

Investment property holding

$

—

$

—

$

—

$

—

Information technology services

—

6,367

—

12,458

ETM and junket operations

79,746

—

80,419

—

Others

—

—

—

—

$

79,746

$

6,367

$

80,419

$

12,458

Depreciation:

Investment property holding

$

—

$

—

$

—

$

—

Information technology services

—

2,224

—

4,448

ETM and junket operations

667

—

1,260

—

Others

—

—

—

—

$

667

$

2,224

$

1,260

$

4,448

Net income (loss):

Investment property holding

$

1,350

$

—

$

2,700

$

—

Information technology services

—

(58,854

)

—

(148,210

)

ETM and junket operations

5,626

—

(223,636

)

—

Others

—

—

—

—

$

6,976

$

(58,854

)

$

(226,336

)

$

(148,210

)

June 30, 2017

Investment
property
holding

Information
technology
services

Junket
operation

Others

Total

Identifiable long-lived assets, net

$

56,729

$

—

$

—

$

3,572

$

64,098

F-
16

HO WAH GENTING GROUP LIMITED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

December 31, 2016

Investment
property
holding

Information
technology
services

Junket
operation

Others

Total

Identifiable long-lived assets, net

$

56,317

$

—

$

—

$

3,747

$

60,064

The Company does not allocate any operating
and administrative expenses, other income/expenses to its reportable segments because these activities are managed at a corporate
level. In addition, the specified amounts for income tax expense are not included in the measure of segment profit or loss reviewed
by the chief operating decision maker and these specified amounts are not regularly provided to the chief operating decision maker.
Therefore, the Company has not disclosed income tax expense for each reportable segment.

Asset information
by reportable segment is not reported to or reviewed by the chief operating decision maker and, therefore, the Company has not
disclosed asset information for each reportable segment. The Company’s operations are located in Malaysia. All revenues are
derived from customers in Malaysia. All of the Company’s operating assets are located in Malaysia.

12.

FAIR VALUE MEASUREMENTS

Fair Value of Financial Assets

The Company’s financial assets
measured at fair value on a recurring basis subject to disclosure requirements at June 30, 2017 and December 31, 2016 were as
follows:

In accordance with ASC 855-10, Company
management reviewed all material events through the date of this report and determined that there are no additional material subsequent
events to report.

Reverse Stock Split

On July 12, 2017, the Board of Directors
of Ho Wah Genting Group Limited (“ HWGG ”) authorized and approved an amendment (the “ Amendment ”) to
HWGG’s Amended and Restated Articles of Incorporation, which authorized a two-to-one reverse stock split (the “Reverse
Split”) of HWGG’s outstanding common stock, par value $0.0001 per share, with a record date of July 14, 2017 (the “
Record Date ”). In connection with the reverse stock split, the Board of Directors of HWGG, also authorized and approved
a related increase in the par value of the HWGG common stock from $0.0001 per share to $0.0002 per share. We expect that the Reverse
Stock Split will (i) increase the marketability and liquidity of our common stock; (ii) address the reluctance of brokerage firms
and institutional investors to recommend lower-priced stocks to their clients or to hold in their own portfolios; and (iii) enable
us to strengthen the quotation of our common stock on the OTC Markets, Inc. QB Tier.

On August 9, 2017 we
received approval from the Financial Industry Regulatory Authority (“FINRA”) to effectuate the Reverse Split at the
open of business on August 11, 2017.

F-
17

ITEM
2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The
following management’s discussion and analysis should be read in conjunction with the historical financial statements and
the related notes thereto contained in this Report. The management’s discussion and analysis contains forward-looking statements,
such as statements of our plans, objectives, expectations and intentions. Any statements that are not statements of historical
fact are forward-looking statements. When used, the words “believe,” “plan,” “intend,” “anticipate,”
“target,” “estimate,” “expect” and the like, and/or future tense or conditional constructions
(“will,” “may,” “could,” “should,” etc.), or similar expressions, identify certain
of these forward-looking statements. These forward-looking statements are subject to risks and uncertainties that could cause
actual results or events to differ materially from those expressed or implied by the forward-looking statements.

All
references to “we,” “us,” “our” and the “Company” are references to Ho Wah Genting
Group Limited, a Nevada corporation (formerly Computron, Inc.), The Company’s actual results and the timing of events could
differ materially from those anticipated in these forward-looking statements as a result of several factors. The Company does
not undertake any obligation to update forward-looking statements to reflect events or circumstances occurring after the date
of this report.

As
a result of the share exchange consummated on November 4, 2016 (the “Share Exchange”) with Ho Wah Genting Group Sdn.
Bhd, a Malaysian private company limited by shares formed in September 2, 1985 (“HWGG”), and the shareholders of HWGG,
and the change in business and operations of the Company, from engaging in the business of computer support services to the business
of (1) promoting travel and entertainment through the e-commerce business model by offering a unique membership program that offers
its members exclusive travel discounts and rebates, (2) providing junket operator services and (3) developing and investing in
real property, a discussion of the past financial results of the Company prior to the Share Exchange is not pertinent, and under
generally accepted accounting principles in the United States (“U.S. GAAP”) the historical financial results of HWGG,
the accounting acquirer, prior to the Share Exchange are considered the historical financial results of the Company after the
Share Exchange.

The
following discussion highlights the Company’s results of operations and the principal factors that have affected its financial
condition as well as its liquidity and capital resources for the periods described, and provides information that management believes
is relevant for an assessment and understanding of the financial condition and results of operations presented herein. The following
discussion and analysis is based on the Company’s reviewed financial statements contained in this Report, which have been
prepared in accordance with U.S. GAAP. You should read the discussion and analysis together with such financial statements and
the related notes thereto.

Basis
of Presentation

The
reviewed consolidated financial statements for the periods ended June 30, 2017 and 2016 include a summary of our significant accounting
policies and should be read in conjunction with the discussion below. In the opinion of management, all material adjustments necessary
to present fairly the consolidated results of operations for such periods have been included in these audited consolidated financial
statements. All such adjustments are of a normal recurring nature.

Overview;
Recent Events

We
are an investment holding company currently engaged in promoting entertainment membership, junket operating and marketing of real
estate property through our wholly owned subsidiary Malaysia HWGG.

Results
of Operations

The
following discussion should be read in conjunction with the consolidated financial statements of HWGG for the periods ended June
30, 2017 and 2016 and the related notes thereto.

2

Results
of Operations for the Six Months Ended
June 30
, 2017 and 2016.

Revenue

We
have recognized revenue of $342,963 and $118,625 for the six months ended June 30, 2017 and 2016, respectively, with an increase
of $224,338, or approximately 189%. The increase for the six months ended June 30, 2017 was due to increase in exclusive travel
membership business and the new income derive from billing on member for management fee.

Cost
of Sales

Cost
of sales for the six months ended June 30, 2017 was $673, compared to $12,458 for the six months ended June 30, 2016, a decrease
of $11,785. The decrease for the year ended June 30, 2017 was due to cost of sales relating to the information technology entity
Beedo that had been disposed no longer incurred.

Gross
Profit

Gross
profit was $342,290 for the six months ended June 30, 2017, compared to gross profit of $106,167 for the six months ended June
30, 2016, an increase of $236,123, or 222%. The increase was attributable to the increase in revenue due to our expansion and
development of our businesses.

Operating
Expenses

For
the six months ended June 30, 2017, we incurred total operating expenses in the amount of $531,999. For the six months ended June
30, 2016, we incurred total operating expenses in the amount of $258,324. Operating expenses increased by $273,675, or 106%, which
was mainly due to the increase in discount rewards by $119,294, RCM dividends $72,986, commission payables by $11,486 due to the
increase in our customer base and consultants’ fees of $22,023, traveling expenses by $10,930, launching expenses by $22,434
and employee salaries by $14,522.

Liquidity
and Capital Resources

As
of June 30, 2017, we had a cash balance of $39,337, accounts receivables of $150,408. During the six months ended June 30, 2017,
net cash used in operating activities totaled $306,974. Net cash used in investing activities totaled $2,647. Net cash used in
financing activities during the period totaled $2,647. The resulting change in cash for the period was an decrease of $323,678,
which was primarily due to cash in from other payables and accrued expenses.

As
of June 30, 2016, we had a cash balance of $282,257. During the six months ended June 30, 2016, net cash provided by operating
activities totaled $719,628. Net cash used in investing activities totaled $29,071. Net cash provided by financing activities
during the period totaled $940,623. The resulting change in cash for the period was an increase of $189,650, which was primarily
due to cash out to amount due from related parties.

As
of June 30, 2017, we had current liabilities of $3,735,644, which was comprised of other payables and accruals of $3,725,644,
and amount due to related party of $0.

As
of December 31, 2016, we had current liabilities of $2,711,378, which was comprised of other payables and accrual of $2,444,571
and amounts due to related party of $266,807.

We
had total stockholders’ deficit of $587,789 and $352,571 as of June 30, 2017, December 31, 2016, respectively.

Going
Concern Consideration

These
consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates
the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future.

3

For
the period ended June 30, 2017, the Company reported a net loss of $226,336 and working capital deficit of $651,887. The Company
had an accumulated deficit of $759,618 as of June 30, 2017.

Continuation
of the Company as a going concern is dependent upon improving the profitability and the continuing financial support from its
stockholders or other capital sources. Management believes that the continuing financial support from the existing shareholders
or external debt financing will provide the additional cash to meet the Company’s obligations as they become due.

These
consolidation financial statements do not include any adjustments to reflect the possible future effects on the recoverability
and classification of assets or the amounts and classification of liabilities that may result from the outcome of the Company’s
ability to continue as a going concern.

Off-Balance
Sheet Arrangements

We
have no “off-balance sheet arrangements” (as the term is defined in Item 303(a)(4)(ii) of Regulation S-K) including
arrangements that would affect our liquidity, capital resources, market risk support and credit risk support or other benefits.

Critical
Accounting Policies and Estimates

Use
of Estimates and Assumptions

The
preparation of consolidated financial statements in conformity with generally accepted accounting principles requires management
to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets
and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual
results could differ from those estimates.

Fair
Value Measurements

The
Company applies the provisions of ASC Subtopic 820-10, “Fair Value Measurements”, for fair value measurements of financial
assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair
value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about
fair value measurements.

Fair
value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required
or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact
and it considers assumptions that market participants would use when pricing the asset or liability.

ASC
820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of
unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value.
The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level
1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The
three levels of the fair value hierarchy are as follows:

•

Level
1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

•

Level
2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs
that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial
instruments.

•

Level
3 inputs to the valuation methodology are unobservable and significant to the fair value.

4

As
of June 30, 2017 and December 31, 2016, short term investments classified as held-for-trading were required to be reported at
fair value on a recurring basis subject to the disclosure requirements of ASC 820.

Recent
Accounting Pronouncements

Revenue
Recognition:
In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers
(Topic 606). The amendments in ASU 2015-14 defer the effective date of ASU 2014-09 for all entities by one year. Public business
entities, certain not-for-profit entities, and certain employee benefit plans should apply the guidance in ASU 2014-09 to annual
reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period. Earlier
application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods
within that reporting period.

Financial
instrument
: In January 2016, the FASB issued ASU No. 2016-01, “Financial Instruments - Overall (Subtopic 825-10):
Recognition and Measurement of Financial Assets and Financial Liabilities” (“ASU 2016-01”). The standard addresses
certain aspects of recognition, measurement, presentation, and disclosure of financial instruments. ASU 2016-01 is effective for
fiscal years, and interim periods within those years, beginning after December 15, 2017, and early adoption is not permitted.
Accordingly, the standard is effective for us on January 1, 2018. We are currently evaluating the impact that the standard will
have on our consolidated financial statements.

Leases
: In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-2”), which provides guidance
on lease amendments to the FASB Accounting Standard Codification. This ASU will be effective for us beginning in January 1, 2019.
We are currently in the process of evaluating the impact of the adoption of ASU 2016-2 on our consolidated financial statements.

Financial
Instruments - Credit Losses:
In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326):
The amendments in this Update require a financial asset (or a group of financial assets) measured at amortized cost basis to be
presented at the net amount expected to be collected. The amendments broaden the information that an entity must consider in developing
its expected credit loss estimate for assets measured either collectively or individually. The use of forecasted information incorporates
more timely information in the estimate of expected credit loss, which will be more decision useful to users of the financial
statements. ASU 2016-13 is effective for the Company for fiscal years beginning after December 15, 2019, including interim periods
within those fiscal years. Early adoption is allowed as of the fiscal years beginning after December 15, 2018, including interim
periods within those fiscal years. The Company is still evaluating the effect that this guidance will have on the Company’s
consolidated financial statements and related disclosures.

The
Financial Accounting Standards Board and other entities issued new or modifications to, or interpretations of, existing accounting
guidance during 2017. Management has carefully considered the new pronouncements that altered generally accepted accounting principles
and does not believe that any other new or modified principles will have a material impact on the Company’s reported financial
position or operations in the near term.

ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We
are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and, as such, are not required
to provide the information under this item.

5

ITEM
4. CONTROLS AND PROCEDURES

Evaluation
of Disclosure Controls and Procedures

We
maintain controls and procedures that are designed to ensure that information required to be disclosed in the reports that we
file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time
periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our management
including our principal executive and principal financial officer, as appropriate, to allow timely decisions regarding
required disclosures. Based upon their evaluation of those controls and procedures performed as of the end of the period
covered by this report, our principal executive and principal financial officer concluded that our disclosure controls and
procedures were not effective in ensuring that: (i) information required to be disclosed by us in reports that we file or submit
to the SEC under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in applicable
rules and forms and (ii) material information required to be disclosed in our reports filed under the Exchange Act is accumulated
and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow
for accurate and timely decisions regarding required disclosure.

As
required by Rule 13a-15(e), our management has carried out an evaluation, with the participation and under the supervision of
Lim Chun Hoo, our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our
disclosure controls and procedures, as of June 30, 2017. Based upon, and as of the date of this evaluation, Lim Chun Hoo determined
that our disclosure controls and procedures were not effective and reflected the following material weaknesses:

a)

We
did not maintain sufficient personnel with an appropriate level of technical accounting knowledge, experience, and training
in the application of GAAP commensurate with our complexity and our financial accounting and reporting requirements. We have
limited experience in the areas of financial reporting and disclosure controls and procedures. Also, we do not have an independent
audit committee. As a result, there is a lack of monitoring of the financial reporting process and there is a reasonable possibility
that material misstatements of the financial statements, including disclosures, will not be prevented or detected on a timely
basis; and

b)

Due
to our small size, we do not have a proper segregation of duties in certain areas of our financial reporting process. The
areas where we have a lack of segregation of duties include cash receipts and disbursements, approval of purchases and approval
of accounts payable invoices for payment. This control deficiency, which is pervasive in nature, results in a reasonable possibility
that material misstatements of the financial statements will not be prevented or detected on a timely basis.

Changes
in Internal Control over Financial Reporting

During
the fiscal quarter ended June 30, 2017, there were no changes in our internal control over financial reporting that has materially
affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART
II – OTHER INFORMATION

ITEM
1. LEGAL PROCEEDINGS

From
time to time, we may become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business.
However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time
to time that may harm business. We are currently not aware of any such legal proceedings or claims that will have, individually
or in the aggregate, a material adverse affect on our business, financial condition or operating results.

ITEM
1A. RISK FACTORS

There
have been no material changes to the risk factors that we previously disclosed in our Annual Report on Form 10-K for the fiscal
year ended December 31, 2016, that we filed with the Securities and Exchange commission on April 17, 2017.

ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None.

ITEM
3. DEFAULTS UPON SENIOR SECURITIES

None.

6

ITEM
4. MINE SAFETY DISCLOSURES

Not
applicable to our operations.

ITEM
5. OTHER INFORMATION

Reverse
Stock Split

On
July 12, 2017, the Board of Directors of Ho Wah Genting Group Limited (“ HWGG ”) authorized and approved an amendment
(the “ Amendment ”) to HWGG’s Amended and Restated Articles of Incorporation, which authorized a two-to-one
reverse stock split (the “Reverse Split”) of HWGG’s outstanding common stock, par value $0.0001 per share, with
a record date of July 14, 2017 (the “ Record Date ”). In connection with the reverse stock split, the Board of Directors
of HWGG, also authorized and approved a related increase in the par value of the HWGG common stock from $0.0001 per share to $0.0002
per share. We expect that the Reverse Stock Split will (i) increase the marketability and liquidity of our common stock; (ii)
address the reluctance of brokerage firms and institutional investors to recommend lower-priced stocks to their clients or to
hold in their own portfolios; and (iii) enable us to strengthen the quotation of our common stock on the OTC Markets, Inc. QB
Tier.

On
August 9, 2017 we received approval from the Financial Industry Regulatory Authority (“FINRA”) to effectuate the Reverse
Split at the open of business on August 11, 2017.

I
have reviewed this annual report on Form 10-Q of Ho Wah Genting Group Limited;

2.

Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect
to the period covered by this report;

3.

Based
on my knowledge, the financial statements, and other financial information included in this report, fairly present in all
material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods
presented in this report;

4.

The
registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls
and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as
defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a.

Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to
us by others within those entities, particularly during the period in which this report is being prepared;

b.

Designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under
our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally accepted accounting principles;

c.

Evaluated
the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based
on such evaluation; and

d.

Disclosed
in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting;
and

5.

The
registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control
over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors
(or persons performing the equivalent functions):

a.

All
significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which
are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial
information; and

b.

Any
fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting.

In
connection with the Quarterly Report on Form 10-Q of Ho Wah Genting Group Limited (the “Company”) for the quarter
ended June 30, 2017 (the “Report”), I, Lim Chun Hoo, Chief Executive Officer and Chief Financial Officer, certify
as follows:

A)

the
Report fully complies with the requirements of Section 13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934,
as amended (15 U.S.C. 78m or 78o(d)), and

B)

the
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company as of the dates and for the periods covered by the Report.

A
signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the
Company and furnished to the Securities and Exchange Commission or its staff upon request.